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    <title>Section 68: No Need to Prove Source of Inherited Cash; Assessee Must Prove Book Entries; Revenue&#039;s Appeal Dismissed.</title>
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    <description>Addition u/s 68 - Unexplained accumulated cash in hand - cash received through Will - It is not expected to bring on record, the genuineness of source of source of a deceased person. The assessee can prove only the source for the credit in its books of account. Therefore, we do not see any reason to interfere with the findings of the Ld. CIT(A) and accordingly grounds raised by the Revenue are dismissed. - AT</description>
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      <title>Section 68: No Need to Prove Source of Inherited Cash; Assessee Must Prove Book Entries; Revenue&#039;s Appeal Dismissed.</title>
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      <description>Addition u/s 68 - Unexplained accumulated cash in hand - cash received through Will - It is not expected to bring on record, the genuineness of source of source of a deceased person. The assessee can prove only the source for the credit in its books of account. Therefore, we do not see any reason to interfere with the findings of the Ld. CIT(A) and accordingly grounds raised by the Revenue are dismissed. - AT</description>
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      <pubDate>Sat, 13 Nov 2021 20:52:14 +0530</pubDate>
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